Because SQL statements are table-oriented, whereas programs are variable-oriented, the results of SQL statements used in programs are accessed using an SQL cursor

A list of the assets, liabilities, and stockholders' equity AS OF A SPECIFIC DATE, usually at the close of the last day of a month or a year, is called a(n) ________________.

Fill in the blank(s) with the appropriate word(s).

The heart of the internal records system is the ________ because customers favor firms that can promise timely delivery

A) sales information system B) data mining system C) order-to-payment cycle D) information needs probe E) data warehouse